Chapter 3 Attribution of gains of non-UK resident close companiesF1
United Kingdom
- Gains of non-UK resident companies not otherwise chargeable
- Prevention of multiple charges
- Individuals who were non-UK domiciled and temporary non-residents
- Application to groups
- Supplementary
Annotations
Textual amendments
- F1
Pt. 1 substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 2